What is Seller's Stamp Duty (SSD)?

A duty on selling residential property within a set holding period of buying it, designed to discourage flipping. It is assessed on the higher of the sale price or market value. Commercial property has no SSD; industrial property has its own separate schedule.

What are the SSD rates after the 4 July 2025 change?

For residential property ACQUIRED on or after 4 July 2025, the holding window is 4 years: 16% if sold within the first year, 12% in the second, 8% in the third, 4% in the fourth, 0% after four full years.

What if I bought my property before 4 July 2025?

Purchases from 11 March 2017 to 3 July 2025 stay on the older 3-year schedule: 12% within the first year, 8% in the second, 4% in the third, 0% after three full years. Purchases before 11 March 2017 are past any SSD window.

Does SSD apply when decoupling?

Yes — a part-share transfer between co-owners is a disposal. If the property is still inside its SSD window, the duty applies on the transferred share. Run the numbers in our Decoupling Calculator.

Stamp Duty Calculator

Seller's Stamp Duty

Regime-aware: your acquisition date selects the schedule, your holding period selects the rate — with the working shown.

Sale price

The price you're selling at.Market value

Optional. SSD is charged on the higher of the two.Date of purchase (acquisition)

Selects which SSD regime applies.Date of sale (disposal)

SSD here covers residential property only. Industrial property has a separate SSD schedule (not covered here); commercial property has no SSD.

Enter a sale price (or market value) and both dates to see the Seller's Stamp Duty.

How SSD works

The schedule is fixed by when you bought, not when you sell. Bought between 11 Mar 2017 and 3 Jul 2025: a 3-year window at 12% / 8% / 4%. Bought from 4 Jul 2025: a 4-year window at 16% / 12% / 8% / 4%. The band turns on full years from the acquisition date — selling exactly on an anniversary tips into the next, lower band. Duty is assessed on the higher of sale price or market value.

Planning a sale and the next purchase together? The Sale Proceeds Calculator works out what you actually take home after the loan and CPF refund.

Frequently asked questions

What is Seller's Stamp Duty (SSD)?: A duty on selling residential property within a set holding period of buying it, designed to discourage flipping. It is assessed on the higher of the sale price or market value. Commercial property has no SSD; industrial property has its own separate schedule.
What are the SSD rates after the 4 July 2025 change?: For residential property ACQUIRED on or after 4 July 2025, the holding window is 4 years: 16% if sold within the first year, 12% in the second, 8% in the third, 4% in the fourth, 0% after four full years.
What if I bought my property before 4 July 2025?: Purchases from 11 March 2017 to 3 July 2025 stay on the older 3-year schedule: 12% within the first year, 8% in the second, 4% in the third, 0% after three full years. Purchases before 11 March 2017 are past any SSD window.
Does SSD apply when decoupling?: Yes — a part-share transfer between co-owners is a disposal. If the property is still inside its SSD window, the duty applies on the transferred share. Run the numbers in our Decoupling Calculator.

Indicative only, based on IRAS rates current as of 4 July 2025. Residential schedule shown; industrial property differs. Confirm with IRAS or your conveyancing lawyer. Not tax or legal advice.